11. A fire truck, originally approved for purchase by the highest legislative body in the village, was purchased for $150,000, and the voucher was approved. Payment was made through the general fund....

11. A fire truck, originally approved for purchase by the highest legislative body in the village, was purchased for $150,000, and the voucher was approved. Payment was made through the general fund. This expenditure was previously encumbered for $145,000.

Prepare journal entries to properly record each of the preceding transactions in the appropriate fund(s) or group of accounts of Fay for the fiscal year ended June 30, 2019. Use the following funds and groups of accounts:

a. General fund

b. Capital projects fund

c. Internal service fund

d. Private-purpose principal fund

e. Private-purpose earnings fund

f. General long-term debt account group